Pengaruh Good Corporate Governance, Kinerja Keuangan terhadap Nilai Perusahaan Industri Food And Beverage

Dhea Gitami Fintreswari • Fidya Sutiono
Journal article Jurnal Online Insan Akuntan • 2017

Abstract

The purpose of this research is to examine the effect of good corporate governance as  measured by of the number of commissioners board and directors board, financial performance as measured by profitability ratio (Return On Assets, Return On Equity, Gross Profit Margin dan Net Profit Margin) on firm value as measured by Tobins' Q. This research examined seven food and beverage company which is registered in BEI in 2011–2015, analysis method used multiple linear regression analysis. The result of this research indicate that only the number of directors board influenced on the value of firms, while overall the number of commissioners board and directors board, financial performance as measured by profitability ratio (Return On Assets, Return On Equity, Gross Profit Margin dan Net Profit Margin) influenced on the value of firms. Investors should to look at corporate governance practices and to evaluated the financial performance before making an investment decision.   Keywords: good corporate governance, firm value, profitability ratio.

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Journal

Jurnal Online Insan Akuntan

Jurnal Online Insan Akuntan (JOIA) merupakan jurnal ilmiah yang diterbitkan oleh Akademi Akuntans... see more